Aspecto material do imposto de renda de fonte na alienação de investimentos externos diretos

AUTOR(ES)
DATA DE PUBLICAÇÃO

2007

RESUMO

The present work deals with the rules applicable to the computation of the capital gain earned by foreign investors in the sale of external direct investments held in Brazil, considering the controversy arising from the issuance of Law 9.249, of 1995, due to the extension attributed to the respective Section 18 by Normative Ruling 73, de 1998, and recent precedents from the Internal Revenue Service. The analysis herein performed is based on the positive law as a system and aims at conciliating the construction of the command above referred with the constitutional tax principles, the segregation of constitutional competence, from which derives the constitutional concept of income, and to the isonomy between national and foreign capitals that applies under the Brazilian legal system. At last, this work contains a study of the mechanisms of proof that may be relied on to demonstrate the cost of acquisition of the investment being sold for the purposes of calculating the associated taxable capital gain, as a manner to align the conclusions obtained throughout the present work and the concrete hypothesis involving the discussion herein analyzed

ASSUNTO(S)

incidencia de impostos -- brasil alienação de investimentos externos diretos sale of external direct investments imposto de renda -- leis e legislacao -- brasil ganho de capital direito capital gain

ACESSO AO ARTIGO

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